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中小企业应收账款管理的措施有哪些

中小企业应收账款管理的措施有哪些

作者:范亚伦
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来源:格兰德信用
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浏览次数:169
01-16 09:36
应收账款管理
应收账款的管理对于中小企业来说是很重要的,应收账款管理不善会使企业逾期账款增多。当一家企业的资金流出超过资金流入时,这会增加企业资金链断裂的风险。那中小企业应收账款管理的措施有哪些?                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    
一、实行严格的内审和内部控制制度
应收账款回收数额和期限是否真实,关系到企业流动资金的状况,企业生产的决策,信用客户的形象和内部控制对贪污及挪用企业款项的抵制等。为维护资金的安全运行,对应收账款应实行严格的内审和内部控制制度。
二、财务清晰
企业的财务部门和信用部门应认真组织开展应收账款的清查核对工作,对应收账款的各往来客户通过内部核对、外部函证等方式进行全面核实和清理,保证账账相符、账证相符、账实相符。对清查出的有问题的应收账款要逐笔分析原因,分别作出处理。
中小企业应收账款管理的措施有哪些三、严格销售制度
销售过程中应选择经营、资金、信誉情况良好单位合作,对于信誉差、经营状况不佳、资金有问题的单位绝不赊欠。这也需要企业重视交易前对客户的资信状况和还款能力的全面调查,建立相应的客户信用档案。对客户进行评定等级,按照等级发放赊销额度。
四、实行严格的坏账核销制度
应收账款产生的原因是因为企业进行了大量赊销,为了尽量减少坏账的发生,坏账的核销至少应该经两人之手。对于已核销的坏账仍要进行专门的管理,只要还有一线希望,我们都不能轻易的放弃,对已核销的坏账又重新收回进行严格的会计处理。
五、加强对合同的管理,规范合同的签订
1、明确规定货款的支付方式、支付日期、支付金额。企业要对货款支付的相关事宜,在合同中作出明确的规定。
2、明确货款逾期支付的利息、惩罚措施和赔偿事宜等。
3、完善合同的审批制度。注意客户方业务人员的签约资格,是否有相应的授权。注意对方资信情况,着重了解公司性质,注册资金或从其他与其合作过的客户了解情况等,以清楚对方履行能力。最后,注意了解对方的银行帐号、所在地点及公司规模等基本实际情况,以防空头公司。
4、签约合同时,必须有客户方高级管理人员清晰的签字和公司的公章。
声明:该作品系作者结合企业信用管理行业经验、相关政策法规及互联网相关知识整合。如若侵权请及时联系我们,我们将按照规定及时处理。
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